CLA-2-28:OT:RR:NC:2:236

Ms. Paula Swanson
Sanofi Pasteur, Inc.
Discovery Drive
Swiftwater, PA 18370

RE: The tariff classification of disposable plastic syringes filled with sterile water from France.

Dear Ms. Swanson:

In your eRuling request submitted September 1, 2011, on behalf of Sanofi Pasteur, Inc., you requested a tariff classification ruling for disposable plastic syringes filled with sterile water.

You have described the product as a syringe filled with sterile water that has undergone both a reverse osmosis and deionization purification process. The syringes will be used solely for basic scientific research purposes.

In your submission, you propose classifying the disposable plastic syringe pre-filled with sterile water under 9018.31.0040, which provides for hypodermic syringes, with or without needles, parts and accessories thereof. Like the pre-filled saline syringe described in New York ruling Letter N072498, dated September 10, 2009, the fact that your product in its imported condition is pre-filled with sterile water, rather than empty, will likely be disposed of after its contents are dispensed. Consequently the pre-filled syringe at issue will be classified based on its contents. The applicable subheading for the disposable plastic syringes filled with sterile water will be 2853.00.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals: Other. The duty rate will be 2.8 percent ad valorem. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nuccio Fera at (646) 733-3434.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division